Chapter 7, Article 9A NMSA 1978 may be cited as the "Investment Credit Act".
History: Laws 1979, ch. 347, § 1; 1991, ch. 159, § 1; 1991, ch. 162, § 1.
The 1991 amendment, effective June 14, 1991, substituted "Chapter 7, Article 9A NMSA 1978" for "Sections 1 through 11 of this Act". Laws 1991, ch. 159, § 1 enacted identical amendments to this section. The section was set out as amended by Laws 1991, ch. 162, § 1. See 12-1-8 NMSA 1978.
Law reviews. — For article, "New Mexico Taxes: Taking Another Look," see 32 N.M.L. Rev. 351 (2002).
Structure New Mexico Statutes
Article 9A - Investment Credit
Section 7-9A-2 - Purpose of act.
Section 7-9A-2.1 - Legislative oversight.
Section 7-9A-4 - Administration of the act.
Section 7-9A-5 - Investment credit; amount; claimant.
Section 7-9A-6 - Qualified equipment.
Section 7-9A-7 - Value of qualified equipment.
Section 7-9A-7.1 - Employment requirements.
Section 7-9A-8 - Claiming the credit for certain taxes.